Garments from India pay a standard 11% ad valorem duty in Peru, with no trade agreement listed to reduce it, and then 18% IGV and IPM together (16% ...을 더한 2%) 관세 가치에 관세를 더한 금액. 이 세율은 다음 날짜에 확인되었습니다 2026-10-07. A further IGV perception, 보통 3.5%, is collected in advance and credited later, so it is not a cost, but you do need to plan for it.
What you pay on garments from India
SUNAT’s guidance lists four ad valorem levels, 0%, 4%, 6% 그리고 11%, and the level depends on the national subheading. Every garment line we hold for India sits at 11%. Our data lists no agreement for India, so there is no reduced rate to plan around.
| 부과금 | Rate | 청구 날짜 | How it behaves |
|---|---|---|---|
| Ad valorem duty | 11% | 관세 가치 | Standard rate on the garment lines we hold |
| IGV and IPM | 16% ...을 더한 2% (18% 모두를 함께 다룹니다) | 관세가격에 관세를 더한 금액 | A business registered for it normally claims it back as input tax on its return; 통관 대행인이 확인해 줄 것입니다 |
| IGV perception | 대개 3.5% | Customs value plus duties and other import taxes | Collected in advance and credited later; not a cost and not in our estimate |
The charges build up in this order:
- Start with the customs value, determined under the valuation system in force.
- 적용합니다 11% duty to that value.
- 관세를 과세가격에 더합니다.
- 적용하다 16% IGV and 2% IPM to the combined figure.
Because IGV and IPM are charged on the duty as well as the value, simply adding the percentages together does not give the right total. Use the calculator below with your own customs value.
SUNAT expresses values and taxes in US dollars. They are paid in local currency at the selling exchange rate published by the Superintendencia de Banca, Seguros y AFP and in force on the date of payment. The rates that apply are those in force on the date the customs tax obligation arises, so confirm them with your customs broker close to shipment.
Rates by garment, 섬유와 구조
The table covers the combinations we have verified. In each one the standard rate is the same, whether the garment is woven or knitted.
| 의류 | 섬유 및 건설 | 표준 관세 |
|---|---|---|
| 드레스 | 면, 직물; 비스코스 / 레이온, 직물; 면, 니트 | 11% |
| 카프탄 | 면, 직물, including a loose robe or cover-up cut; 비스코스 / 레이온, 직물; 면, 니트 | 11% |
| 스커트 | 면, 직물 | 11% |
| 스카프 및 스톨 | 면, 직물; 비스코스 / 레이온, 직물; 리넨, 직물 | 11% |
| 탑 그리고 블라우스 | 면, 비스코스 / 레이온, 폴리에스테르, 실크 또는 리넨, 직물; 면, 비스코스 / 레이온 또는 폴리에스터, 니트 | 11% |
If your garment, fibre or construction is not in the table, a viscose skirt for example, do not assume the rate: 통관업자에게 확인하세요. The level is set by national subheading, so ask your broker to confirm the classification before you rely on it. The tariff schedule linked below is the 2022 edition, which is another reason to confirm the current position.
The IGV perception and other charges
The perception is an advance payment of IGV on definitive imports of goods subject to that tax. The importer pays an additional percentage of IGV that relates to its later operations. It is worked out on the customs value plus duties and other import taxes, and on any antidumping or compensatory duties. SUNAT sets the percentage by the importer’s situation:
- 3.5% where neither of the cases below applies.
- 5% where the importer is clearing used goods.
- 10% where the importer has no RUC or does not state it on the declaration, is carrying out an operation or customs regime for the first time, has suspended its activities, has had its RUC registration cancelled, has a fiscal address recorded as not located, or is registered but not subject to IGV.
A first-time importer should therefore budget for the higher percentage at clearance rather than the usual one, even though the amount is an advance and not a cost.
Goods treated as sensitive to valuation fraud can carry a perception based on a fixed amount per unit where that gives the higher figure. The list is in the annex to Decreto Supremo Nº 104-2026-EF. We have not confirmed whether a given garment is on it, 따라서 귀사의 통관대리인에게 확인하십시오.
Antidumping and compensatory duties need a prior resolution from INDECOPI and are not part of the rates above. SUNAT also lists the Impuesto Selectivo al Consumo for goods named in its appendices. Whether either touches your shipment is a question to check with your customs broker.
자신의 옷을 확인하세요
우리는 여성용 드레스를 제조합니다, 카프탄, skirts and scarves in India and can give your broker the garment, fibre and woven or knitted details needed to classify them, 그래서 우리에게 이야기하세요 about your next range.
출처
공식 출처의 정보, 쓴 7 11월 2026. 확인된 요금 공식 관세 대비. 관세청 판결은 아니다; 신뢰하기 전에 통관업자에게 확인하십시오.
여성복 라인업 기획 및 개발? 협업 프로세스 보기 인도의 여성 의류 제조업체.
B2B 룩북 보기 → 최신 컬렉션을 엿보세요. 전체 범위 요청: 요청 시 더 많은 디자인.
